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On 29 November 2007, the ATO issued draft Practice Statement PS LA 2332 entitled "GST 'revenue neutral' corrections". The purpose of the Practice Statement is to outline the ATO policy on remission of general interest charge imposed for the shortfall period on corrections of transactions where the correction involves equal and offsetting primary GST amounts. Submissions on the draft are due by 21 January 2008.

For a copy of PS LA 2332, go here

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